# EUR-Lex - 11994NN01/11/B1 - EN

Avis juridique important

*|*

# 11994NN01/11/B1

**ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, ANNEX I - List referred to in Article 29 of the Act of Accession - XI. INTERNAL MARKET AND FINANCIAL SERVICES - B. DIRECT TAXATION, INSURANCE AND CREDIT INSTITUTIONS - I. DIRECT TAXATION **

*
Official Journal C 241 , 29/08/1994 P. 0196 *

B. DIRECT TAXATION, INSURANCE AND CREDIT INSTITUTIONS

I. DIRECT TAXATION

1. 369 L 0335: Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ No L 249, 3.10.1969, p. 25) as amended by:

- 172 B: Act concerning the conditions of accession and the adjustments to the Treaties - Accession to the European Communities of the Kingdom of Denmark, Ireland and the United Kingdom (OJ No L 73, 27.3.1972, p. 14),

- 373 L 0079: Council Directive 73/79/EEC of 9 April 1973 (OJ No L 103, 18.4.1973, p. 13),

- 373 L 0080: Council Directive 73/80/EEC of 9 April 1973 (OJ No L 103, 18.4.1973, p. 15),

- 374 L 0553: Council Directive 74/553/EEC of 7 November 1974 (OJ No L 303, 13.11.1974, p. 9),

- 179 H: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Hellenic Republic (OJ No L 291, 19.11.1979, p. 17),

- 385 L 0303: Council Directive 85/303/EEC of 10 June 1985 (OJ No L 156, 15.6.1985, p. 23),

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1981, p. 23).

The following is added to Article 3 (1) (a):

'Companies under Austrian law known as:

- "Aktiengesellschaft"

- "Gesellschaft mit beschraenkter Haftung";

Companies under Finnish law known as:

- "osakeyhtioe/aktiebolag", "osuuskunta/andelslag", "saeaestoepankki/sparbank" and "vakuutusyhtioe/foersaekringsbolag";

Companies under Norwegian law known as:

- "aksjeselskap";

Companies under Swedish law known as:

- "aktiebolag

- bankaktiebolag

- foersaekringsaktiebolag".`

2. 390 L 0434: Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ No L 225, 20.8.1990, p. 1)

(a) The following is added to Article 3 (c):

' - Koerperschaftsteuer in Austria,

- Yhteisoejen tulovero/inkomstskatten foer samfund in Finland;

- Skatt av alminnelig inntekt in Norway,

- Statlig inkomstskatt in Sweden;`,

(b) The following is added to the Annex:

' (m) companies under Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschraenkter Haftung";

(n) companies under Finnish law known as "osakeyhtioe/aktiebolag", "osuuskunta/andelslag", "saeaestoepankki/sparbank" and "vakuutusyhtioe/foersaekringsbolag";

(o) companies under Norwegian law known as "aksjeselskap";

(p) companies under Swedish law known as: "aktiebolag", "bankaktiebolag", "foersaekringsaktiebolag".`.

3. 390 L 0435: Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ No L 225, 20.8.1990, p. 6).

(a) The following is added to Article 2 (c):

' - Koerperschaftsteuer in Austria,

- Yhteisoejen tulovero/inkomstskatten foer samfund in Finland,

- Skatt av alminnelig inntekt in Norway,

- Statlig inkomstskatt in Sweden.`;

(b) the following is added to the Annex:

' (m) companies under Austrian law known as: "Aktiengesellschaft", "Gesellschaft mit beschraenkter Haftung";

(n) companies under Finnish law known as: "osakeyhtioe/aktiebolag", "osuuskunta/andelslag", "saeaestoepankki/sparbank", "vakuutusyhtioe/foersaekringsbolag";

(o) companies under Norwegian law known as "aksjeselskap";

(p) companies under Swedish law known as "aktiebolag", "bankaktiebolag", "foersaekringsaktiebolag".`.